SEC Comment Letter for Patriot Acquisition (PTAC) — Jan 27, 2026
Patriot Acquisition Corp./CI
Date: Jan. 27, 2026 · CIK: 0002099095 · Accession: 0000000000-26-000983
AI Filing Summary & Sentiment
Reasoning
Letter
Re: Patriot Acquisition Corp. Draft Registration Statement on Form S-1 Submitted December 22, 2025 CIK No. 0002099095 Dear Jack Kopinsky:
January 26, 2026
Jack Kopinsky Chief Executive Officer Patriot Acquisition Corp. Four Radnor Corporate Center 100 Matsonford Road, Suite 210 Radnor, PA 19087
This is to advise you that we do not intend to review your registration statement.
We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Benjamin Holt at 202-551-6614 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Aaron A. Seamon
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> January 26, 2026 Jack Kopinsky Chief Executive Officer Patriot Acquisition Corp. Four Radnor Corporate Center 100 Matsonford Road, Suite 210 Radnor, PA 19087 Re: Patriot Acquisition Corp. Draft Registration Statement on Form S-1 Submitted December 22, 2025 CIK No. 0002099095 Dear Jack Kopinsky: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement and nonpublic draft submissions at least 15 days prior to any road show as that term is defined in Rule 433(h)(4) or, in the absence of a road show, at least 15 days prior to the requested effective date of the registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Aaron A. Seamon </TEXT> </DOCUMENT>